--- title: "0104 HSN Code | HSN Code for Live sheep & goats in India" description: "Know more about 0104 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0104 covering Live sheep & goats." canonical: "https://busy.in/hsn/sub-chapter-0104/" --- # HSN Sub-chapter 0104: Live sheep & goats Live sheep and goats Part of [Chapter 01: Live Animal](https://busy.in/hsn/chapter-01/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 01041010 | [Sheep: Sheep including lamb for breeding purpose](https://busy.in/hsn/hsn-01041010/) | | 01041090 | [Sheep \| Other](https://busy.in/hsn/hsn-01041090/) | | 01042000 | [Goats](https://busy.in/hsn/hsn-01042000/) | ## Frequently asked questions ### What products are classified under HSN 0104 It includes Live sheep & goats ### What should my invoice and records include for Live sheep & goats? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Do spares or accessories of Live sheep & goats follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### What are the e‑way bill and e‑invoice points while moving Live sheep & goats? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### If I repair and return Live sheep & goats, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Does MRP, weight or pack size change GST treatment for Live sheep & goats? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### What misclassification mistakes happen with Live sheep & goats? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ## India's trade performance: HSN Sub-Chapter 0104 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹156 Cr (+69.58% YoY) — 0.0042% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹156 Cr (Surplus); surplus rank #357 of 1233 sub-chapters - Share of Chapter 01: 93.71% of its exports; import side 0.28% - Rank within Chapter 01: #1 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: -9.35% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #754 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +180.48% in FY 2023-24 - Contribution to Ch. 01: 93.71% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0104 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 01 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 01 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 281.42 | 0.0123% | — | 94.41% | — | — | — | — | — | #542 | | FY 2019-20 | 233.10 | 0.0106% | −17.17% | 97.94% | 23.00 | 0.0007% | — | 26.40% | +210.10 | #564 | | FY 2020-21 | 59.54 | 0.0028% | −74.46% | 94.15% | Nil | 0.0000% | −100.00% | 0.00% | +59.54 | #813 | | FY 2021-22 | 65.61 | 0.0021% | +10.19% | 88.76% | — | — | — | — | — | #839 | | FY 2022-23 | 32.84 | 0.0009% | −49.95% | 80.14% | — | — | — | — | — | #936 | | FY 2023-24 | 92.11 | 0.0025% | +180.48% | 89.89% | — | — | — | — | — | #813 | | FY 2024-25 | 156.20 | 0.0042% | +69.58% | 93.71% | < ₹1 Crore | 0.0000% | — | 0.28% | +155.58 | #754 | - CAGR (7-year): exports -9.35%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0104 export-import analysis ### Export decline: -9.35% CAGR over 7 years India's exports under HSN Sub-Chapter 0104 have declined at a compound annual rate of -9.35% over 7 fiscal years, falling from ₹281.42 Crore in FY 2018-19 to ₹156.20 Crore in FY 2024-25. ### HSN Sub-Chapter 0104 ranked #754 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0104 ranks #754 out of 1233 sub-chapters by total export value. Within Chapter 01, it ranks #1 of 6. By trade surplus, it ranks #357 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 0104 exports The strongest single-year export movement for HSN Sub-Chapter 0104 was recorded in FY 2023-24, when exports surged by 180.48% over the prior year. ### India maintains a trade surplus of ₹155.58 Crore in HSN Sub-Chapter 0104 goods In FY 2024-25, India's exports of ₹156.20 Cr exceeded imports of ₹0.62 Cr, resulting in a trade surplus of ₹155.58 Crore — ranking #357 of 1233 by surplus magnitude. ### HSN Sub-Chapter 0104 contributes 93.71% of Chapter 01 exports — ranked #1 Among the 6 sub-chapters under Chapter 01, HSN Sub-Chapter 0104 ranks #1 by export value — accounting for 93.71% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.28% share (rank #5). ## Related Sub-Chapters in Chapter 01 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 0104: Live sheep & goats (this hsn sub-chapter) | ₹156 Cr | | #2 | [HSN Sub-Chapter 0105: Live poultry](https://busy.in/hsn/sub-chapter-0105/) | ₹10 Cr | | #3 | [HSN Sub-Chapter 0101: Live horses, asses](https://busy.in/hsn/sub-chapter-0101/) | < ₹1 Crore | | #4 | [HSN Sub-Chapter 0106: Other live animals](https://busy.in/hsn/sub-chapter-0106/) | < ₹1 Crore | | — | [HSN Sub-Chapter 0102: Live bovine animals](https://busy.in/hsn/sub-chapter-0102/) | Nil | | — | [HSN Sub-Chapter 0103: Live swine](https://busy.in/hsn/sub-chapter-0103/) | — | ## Other sub-chapters | Code | Title | | --- | --- | | 0101 | [Live horses, asses](https://busy.in/hsn/sub-chapter-0101/) | | 0102 | [Live bovine animals](https://busy.in/hsn/sub-chapter-0102/) | | 0103 | [Live swine](https://busy.in/hsn/sub-chapter-0103/) | | 0105 | [Live poultry](https://busy.in/hsn/sub-chapter-0105/) | | 0106 | [Other live animals](https://busy.in/hsn/sub-chapter-0106/) |